International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025

THE EFFECT OF COMPANY SIZE, ASSET GROWTH AND ASSET STRUCTURE ON CAPITAL STRUCTURE IN THE TEXTILE AND GARMENT INDUSTRY OF THE INDONESIA STOCK EXCHANGE

Akbar, Jufri Sani (Unknown)
Nadia Sri Rezeki (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

The Textile and Garment Industry is an industry that makes a significant contribution to economic growth in Indonesia, making a large contribution to the PDP (Gross Domestic Product), then the reason in this study is how company size, asset growth and asset structure can affect capital structure. Research with 12 samples of textile and garment companies listed on the IDX with data from 2020 - 2024 using the purposive sampling method. Pecking order theory is the choice because the use of funding sources refers to internal funds, debt, and equity. The analysis method uses parametric statistics panel data regression with variable measurement assumptions. The results of the regression analysis obtained the results that the R-squared was 0.666565 and the Adjusted R-squared was 0.558424, and this is evident from the results of hypothesis testing both simultaneously and partially there is an influence of company size, asset growth and asset structure on capital structure. Keywords: Company Size, Asset Growth, Asset Structure and Capital Structure

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...